Pinney, Casse & Lackey Co. v. United States
U.S. Circuit Court for the District of Southern New York
App-eal by the importers from a decision of the board of general appraisers, which affirmed the classification by the collector of the importations in question.
1Opinion of the CourtTownsend, District Judge
(orally). The goods in question are commonly known as “Scotch Hollands” or “King’s Hollands,” and are used for window shades. Such goods prior to the passage of the *721tariff act of 1897 had been classified as “cotton cloths,” under the countable cotton clauses. The goods in question were classified for duty, under paragraph 311 of the act of 1897, as “cotton cloth, filled or coated,” at 3 cents per square yard, and 20 per cent, ad valorem. The importers protested, claiming that they should have been classified under paragraphs 300, 307, and 308, being the countable cotton clauses of said act.…
2Cited by1 opinion
- United States v. Pinney, Casse & Lackey Co.Court of Appeals for the Second Circuit · 1900